[Congressional Record Volume 168, Number 97 (Tuesday, June 7, 2022)]
[House]
[Page H5333]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BUDD:
       H.R. 7954.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the U.S. Constitution vests power 
     within Congress to lay and collect Taxes.